2024 (6) TMI 1121

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.... For the Petitioner (By Sri. Pradyumna Hejib., Advocate) For the Respondents (By Sri. Akash B Shetty., Advocate FOR R1 & R2) ORDER PER Petitioner has sought for issuance of writ of mandamus to quash the order in appeal at Annexure-A passed by the 1st respondent and for ordering release of the seized goods. 2. The brief facts relevant for the present purpose are that goods imported by....

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....on 110A of the Customs Act, 1962. The operative portion extracted in the order in appeal at Paragraph No. 8.0 is as follows: "2. While provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may normally be considered by the competent adjudicating authority upon a request made by the owner of the seized goods, provisional release shall not be allowed in th....

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.... 2.2. Further, in addition to the Bond mentioned at Para 2.1. above, the competent authority shall take a Bank Guarantee or Security Deposit to cover the following: (i) the entire amount of duty/differential duty leviable on the seized goods being provisionally released; (emphasis supplied) (ii) amount of fine that may be levied in lieu of confiscation under Section....

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....e on the seized goods being provisionally released. 6. In terms of the above, the conditions imposed as per Annexure-D are at variance with the circular and guidelines of the Board itself. 7. Accordingly, the provisional release order imposing conditions contrary to the Circular requires to be modified. In light of the same, conditions of provisional release at Annexure-D are modified as fol....